larryay

My uncle is currently residing in the UK. He has offshore assets which generates income and gains. From next UK tax year, he would want to spend more time in Hong Kong for family reasons. It seems that he would still be a UK resident under the statutory residence test although he will live probably more than 180 days in Hong Kong and become an ordinary resident there. It is likely that his centre of vital interests will be Hong Kong. In that case, would his income and gains from his offshore assets be subject to UK tax?